Pretty much this, unless you were raising them all up to the Legendary tier then that would be quite the achievement but you should have started a year ago (Someday that new forum will arrive guys) If not 100 Legend tier accounts for sale 2-3 years from now would be good trolling.

If your just trying to split up your posts in a way to diversify your opinions instead of having them all in one established account that's a valid reason to have a spare but if its just for the sake of farming then yes it would be frowned upon.